Use Price Equilibrium Point To Select Suitable Supplier

According to the size of the production and operation of enterprises and whether the accounting system is sound or not, enterprises are generally divided into general taxpayers and small-scale taxpayers. At the same time, the VAT law of China stipulates that goods purchased from the general taxpayer can deduct 17% of the input tax, and the purchase of goods from a small taxpayer only won the deductible tax on ordinary invoices. However, a small-scale taxpayer can apply for a special invoice which can deduct 6% or 4% input tax from the state tax authorities. Even so, the purchase tax on small - scale taxpayers should be less than 11% or 13% of the input tax.

Based on this point, many people believe that the general taxpayer enterprises should purchase from the general taxpayer when purchasing goods, and avoid them as far as possible. Small-scale The taxpayer buys it. In the case of equal prices, this view is undoubtedly correct, but in the actual operation of enterprises, small scale taxpayers can often provide lower prices than ordinary taxpayers. In this case, whether they should choose the general priority when buying goods? Taxpayer Please look at the following example.

An enterprise needs to buy a lot of goods from the general taxpayer. Price 10000 yuan, the input tax is 1700 yuan, if you choose to buy it from a small taxpayer, the price is 8500 yuan, at the same time, you can get a special value-added tax invoice which can be deducted from the national tax authorities and deduct the 6% input tax. The deduction amount is 481 yuan [8500 1+6% (6%]), the sale price of the goods is 15000 yuan, and the output tax is 2550 yuan. Obviously, the purchase tax can be deducted from the general taxpayer, which can deduct the 1700-481=1219 (yuan) input tax, but at the same time, the cash outflow amount of 10000+1700- 8500=3200 (yuan) is increased. The total of the two items increases the cash outflow 3200-1219=1981 (yuan) of the enterprise.

Suppose that an enterprise (general taxpayer) needs to purchase a batch of products, and it is necessary to pay a cash C1 to purchase from a small taxpayer. (from the sales unit, a special invoice that can be deducted from the state tax authorities can deduct the 6% value-added tax input tax) from the sales unit. From the general taxpayer, it is necessary to purchase C2 and VAT input tax C2 * 17%, the selling price of the goods is R, the output tax is R 17%, and the cash outflows from small scale taxpayers and general taxpayers are F1 and F2. respectively.

F1=C1+R x 17%-C1 (1+6%) x 6%;

F2=C2+C2 x 17%+ (R-C2) x 17%=C2+R * 17%;

F1=F2, or C1+R * 17%-C1 (1+6%) * 6%=C2+R * 17%, can get the balance point of purchase from different status taxpayers. It is C2 * C1 * 100=94.34%, that is to say, the price of the purchase from the general taxpayer (excluding tax) is 94.34% of the small taxpayer's tax price, and the cash outflow of the two is equal.

When C2 is C1>94.34%, F2>F1 has a large cash outflow from the general taxpayer, and it should be purchased from a small taxpayer.

When C2 C194.34% is obviously purchased from a small taxpayer, it reduces the cash outflow by 1981 yuan.

Of course, we only consider the impact of VAT on the cash outflow. In practice, we need to take the urban construction tax and education fees into consideration.